Terms of Engagement
This page summarises the basis on which Hodgens Global Ltd provides tax advisory services. It is written as a general guide for anyone visiting this site, not as a contract in itself. Before any work begins, you will be sent a formal engagement letter setting out the complete terms for your specific instruction, including scope, fees, and timescales.
Who we are
Hodgens Global Ltd is a tax advisory firm registered in Scotland, company number SC627391, providing UK tax advisory and compliance services to individuals in the UK and abroad.
Our services
The scope of work we carry out for you is agreed individually and confirmed in writing before we begin. We will perform the services with reasonable skill and care, and our responsibilities are limited to the matters expressly agreed with you.
Your responsibilities
You remain legally responsible for the accuracy and completeness of your own tax returns, for filing them on time, and for paying any tax due. We rely on the information you give us being true, complete, and provided in good time; we do not audit it independently. You agree to review anything we prepare on your behalf before it is submitted.
Verifying your identity
Like all UK tax advisers, we are required by the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 to verify your identity before we can act for you, and on an ongoing basis afterwards. This is a legal requirement that applies to every client, not a judgement about you individually.
Professional standards
We work within the CIMA Code of Ethics, which requires integrity, objectivity, professional competence, confidentiality, and acting primarily in the public interest. Any tax planning we recommend will be specific to your circumstances, lawful, and based on full and honest disclosure to HM Revenue & Customs where legally required.
Confidentiality
We do not share information about your affairs with third parties without your consent, except where required by law or professional regulation.
Insurance and liability
We hold Professional Indemnity Insurance. Details of our insurer, policy cover, and other regulatory information required under the Provision of Services Regulations 2009 are set out on our Legal page.
Your right to cancel
We typically carry out work before issuing an invoice, rather than requesting payment upfront. In return, we ask that you engage with us promptly and in good faith once an instruction begins. If an engagement is cancelled or discontinued after work has started, you remain responsible for paying for the work already carried out. Full terms are set out in your engagement letter.
If we are unable to act
Should Laurence Hodgens become unable to provide services through incapacity or death, arrangements are in place with Dean Shepherd of ESXR, 38 Hunters Road, Chessington, KT9 1RU, to protect client interests and provide continuity of service.
Complaints
We want you to be entirely satisfied with our service. If you are not, please contact Laurence Hodgens directly in the first instance. If a matter cannot be resolved between us, CIMA offers an independent Alternative Dispute Resolution facility for members of the public. Further information is available at www.cimaglobal.com.
Governing law
These terms, and any engagement with us, are governed by the laws of Scotland.
Further information
For details of how we collect and use your personal data, please see our Privacy page. For our regulatory information, including insurance and VAT details, please see our Legal page.